{"id":446884,"date":"2025-03-02T13:02:34","date_gmt":"2025-03-02T13:02:34","guid":{"rendered":"https:\/\/otavietnam.com\/ebitdar-la-gi-cach-tinh-va-ung-dung-ebitdar-cho-khach-san-2024\/"},"modified":"2025-03-02T13:02:34","modified_gmt":"2025-03-02T13:02:34","slug":"ebitdar-la-gi-cach-tinh-va-ung-dung-ebitdar-cho-khach-san-2024","status":"publish","type":"post","link":"https:\/\/otavietnam.com\/blog\/ebitdar-la-gi-cach-tinh-va-ung-dung-ebitdar-cho-khach-san-2024\/","title":{"rendered":"EBITDAR l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 \u1ee9ng d\u1ee5ng EBITDAR cho kh\u00e1ch s\u1ea1n (2024)"},"content":{"rendered":"<h1>EBITDAR l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn t\u00ednh to\u00e1n EBITDAR cho Kh\u00e1ch s\u1ea1n (2024)<\/h1>\n<h2>Gi\u1edbi thi\u1ec7u v\u1ec1 EBITDAR<\/h2>\n<p>\n    <strong><span style=\"color: red;\">EBITDAR (Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring or Rent Costs)<\/span> l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch cho c\u00e1c doanh nghi\u1ec7p nh\u01b0 kh\u00e1ch s\u1ea1n, nh\u00e0 h\u00e0ng ho\u1eb7c s\u00f2ng b\u1ea1c, nh\u1eefng n\u01a1i c\u00f3 chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng bi\u1ebfn \u0111\u1ed9ng v\u00e0 \u0111\u00e1ng k\u1ec3.<\/strong>\n  <\/p>\n<p>  <img decoding=\"async\" src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/OTAVN-Dich-vu-cua-OTA-Viet-nam.png\" alt=\"EBITDAR l\u00e0 g\u00ec\" \/><\/p>\n<p>\n    EBITDAR t\u1ed3n t\u1ea1i song song v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 nh\u01b0 EBIT (Earnings Before Interest and Tax) v\u00e0 EBITDA (Earnings Before Interest, Tax, Depreciation, and Amortization), nh\u01b0ng n\u00f3 kh\u00f4ng n\u00ean b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi ch\u00fang.\n  <\/p>\n<p>\n    EBITDAR gi\u00fap c\u00e1c nh\u00e0 ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p, ngay c\u1ea3 sau khi \u0111\u00e3 chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac l\u1edbn trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. <strong>\u0110\u00e2y l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch s\u1ea1n.<\/strong> B\u1ea1n c\u00f3 th\u1ec3 \u0111\u00e3 quen thu\u1ed9c v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 nh\u01b0 <a href=\"#\">RevPAR<\/a>, <a href=\"#\">TrevPAR<\/a>, ho\u1eb7c <a href=\"#\">GOPPAR<\/a>, nh\u01b0ng <span style=\"color: red;\">EBITDAR c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u00e1ch s\u1ea1n v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c h\u01a1n.<\/span>\n  <\/p>\n<p>\n    <strong>H\u00e3y c\u00f9ng \u0111i s\u00e2u v\u00e0o EBITDAR, t\u1ea1i sao kh\u00e1ch s\u1ea1n n\u00ean s\u1eed d\u1ee5ng n\u00f3, c\u00e1ch t\u00ednh to\u00e1n EBITDAR v\u00e0 c\u00e1ch n\u00f3 c\u00f3 th\u1ec3 gi\u00fap t\u0103ng <a href=\"#\">doanh thu kh\u00e1ch s\u1ea1n<\/a>.<\/strong>\n  <\/p>\n<h3>N\u1ed9i dung ch\u00ednh<\/h3>\n<ul>\n<li>T\u1ea1i sao kh\u00e1ch s\u1ea1n n\u00ean s\u1eed d\u1ee5ng EBITDAR?<\/li>\n<li>EBITDAR so v\u1edbi EBITDA: C\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?<\/li>\n<li>C\u00e1ch t\u00ednh to\u00e1n EBITDAR<\/li>\n<li>EBITDAR bao nhi\u00eau l\u00e0 t\u1ed1t?<\/li>\n<li>Khi n\u00e0o n\u00ean s\u1eed d\u1ee5ng EBITDAR?<\/li>\n<li>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c EBITDAR cho kh\u00e1ch s\u1ea1n<\/li>\n<\/ul>\n<h2>T\u1ea1i sao kh\u00e1ch s\u1ea1n n\u00ean s\u1eed d\u1ee5ng EBITDAR?<\/h2>\n<p>\n    \u0110\u1ed1i v\u1edbi kh\u00e1ch s\u1ea1n, <span style=\"color: red;\">EBITDAR cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb chi ph\u00ed li\u00ean quan \u0111\u1ebfn thu\u00ea ho\u1eb7c cho thu\u00ea t\u00e0i s\u1ea3n.<\/span> \u0110i\u1ec1u n\u00e0y r\u1ea5t quan tr\u1ecdng v\u00ec, kh\u00f4ng gi\u1ed1ng nh\u01b0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c, kh\u00e1ch s\u1ea1n th\u01b0\u1eddng c\u00f3 chi ph\u00ed thu\u00ea ho\u1eb7c cho thu\u00ea \u0111\u00e1ng k\u1ec3, c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch b\u1ee9c tranh th\u1ef1c t\u1ebf v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng khi s\u1eed d\u1ee5ng c\u00e1c ch\u1ec9 s\u1ed1 truy\u1ec1n th\u1ed1ng nh\u01b0 EBITDA.\n  <\/p>\n<p>\n    B\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng EBITDAR, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t h\u01a1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ecd, x\u00e1c \u0111\u1ecbnh c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n c\u1ea3i thi\u1ec7n v\u00e0 so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ecd v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng h\u01a1n. Trong m\u1ed9t ng\u00e0nh m\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 m\u1ecfng v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng l\u00e0 t\u1ed1i quan tr\u1ecdng, EBITDAR \u0111\u00f3ng vai tr\u00f2 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.\n  <\/p>\n<h2>EBITDAR so v\u1edbi EBITDA: C\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?<\/h2>\n<p>\n    <span style=\"color: red;\">EBITDAR v\u00e0 EBITDA t\u01b0\u01a1ng t\u1ef1 nhau, ngo\u1ea1i tr\u1eeb vi\u1ec7c EBITDAR lo\u1ea1i tr\u1eeb chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac v\u00e0\/ho\u1eb7c chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng.<\/span>\n  <\/p>\n<p>    <img decoding=\"async\" src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/ebitda-1.jpg\" alt=\"So s\u00e1nh EBITDAR v\u00e0 EBITDA\" \/><\/p>\n<p>\n    C\u1ea3 hai \u0111\u1ec1u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a hai c\u00f4ng ty, nh\u01b0ng s\u1eed d\u1ee5ng EBITDAR s\u1ebd gi\u00fap b\u1ea1n lo\u1ea1i b\u1ecf s\u1ef1 bi\u1ebfn \u0111\u1ed9ng kh\u1ecfi ph\u00e2n t\u00edch c\u1ee7a m\u00ecnh t\u1ed1t h\u01a1n.\n  <\/p>\n<p>\n    EBIT c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u01a1 s\u1edf cho c\u1ea3 hai ch\u1ec9 s\u1ed1 v\u00e0 c\u1ea7n thi\u1ebft tr\u01b0\u1edbc khi b\u1ea1n b\u1eaft \u0111\u1ea7u t\u00ednh to\u00e1n EBITDAR.\n  <\/p>\n<h2>C\u00e1ch t\u00ednh to\u00e1n EBITDAR<\/h2>\n<p>C\u00f4ng th\u1ee9c t\u00ednh EBITDAR:<\/p>\n<p>\n    <strong>EBITDAR = EBITDA + Chi ph\u00ed T\u00e1i c\u1ea5u tr\u00fac\/Thu\u00ea m\u1eb7t b\u1eb1ng<\/strong>\n  <\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<p>\n    <strong>EBITDA = L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao.<\/strong>\n  <\/p>\n<p>V\u00ed d\u1ee5:<\/p>\n<p>\n    Gi\u1ea3 s\u1eed kh\u00e1ch s\u1ea1n c\u1ee7a b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c 1,6 tri\u1ec7u \u0111\u00f4 la trong m\u1ed9t n\u0103m v\u00e0 c\u00f3 t\u1ed5ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 600.000 \u0111\u00f4 la. \u0110\u1ea7u ti\u00ean, b\u1ea1n c\u1ea7n tr\u1eeb chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u1ecfi doanh thu. K\u1ebft qu\u1ea3 l\u00e0 1 tri\u1ec7u \u0111\u00f4 la EBIT (l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng).\n  <\/p>\n<p>\n    B\u00e2y gi\u1edd, h\u00e3y xem x\u00e9t r\u1eb1ng trong chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f3 kh\u1ea5u hao l\u00e0 10.000 \u0111\u00f4 la, ph\u00e2n b\u1ed5 l\u00e0 10.000 \u0111\u00f4 la v\u00e0 ti\u1ec1n thu\u00ea l\u00e0 70.000 \u0111\u00f4 la.\n  <\/p>\n<p>\n    \u0110\u1ec3 t\u00ecm EBITDAR, b\u1ea1n c\u1ea7n lo\u1ea1i tr\u1eeb kh\u1ea5u hao, ph\u00e2n b\u1ed5 v\u00e0 ti\u1ec1n thu\u00ea (10.000 \u0111\u00f4 la + 10.000 \u0111\u00f4 la + 70.000 \u0111\u00f4 la). \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u1ed9ng n\u00f3 tr\u1edf l\u1ea1i v\u00e0o thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ea1n.\n  <\/p>\n<p>    <img decoding=\"async\" src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/ovv-11-1.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh EBITDAR\" \/><\/p>\n<p>\n    EBITDAR = 1 tri\u1ec7u \u0111\u00f4 la EBIT + (10.000 \u0111\u00f4 la + 10.000 \u0111\u00f4 la + 70.000 \u0111\u00f4 la) = 1,09 tri\u1ec7u \u0111\u00f4 la.\n  <\/p>\n<p>  <img decoding=\"async\"\n    src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/EBIT-EBITDA-Anh-bia-1.jpg\"\n    alt=\"H\u00ecnh \u1ea3nh minh h\u1ecda c\u00e1ch t\u00ednh EBITDAR cho kh\u00e1ch s\u1ea1n\"\n  \/><\/p>\n<h2>EBITDAR bao nhi\u00eau l\u00e0 t\u1ed1t?<\/h2>\n<p>\n    \u0110\u1ed1i v\u1edbi nhi\u1ec1u kh\u00e1ch s\u1ea1n, EBITDAR c\u00f3 th\u1ec3 kh\u00f4ng kh\u00e1c bi\u1ec7t nhi\u1ec1u so v\u1edbi EBITDA. Do \u0111\u00f3, b\u1ea1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t m\u1ee9c chu\u1ea9n bi\u00ean l\u1ee3i nhu\u1eadn nh\u01b0 EBITDA: <span style=\"color: red;\">kho\u1ea3ng 10% c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn EBITDAR m\u1ea1nh (EBITDAR \/ t\u1ed5ng doanh thu).<\/span>\n  <\/p>\n<h2>Khi n\u00e0o n\u00ean s\u1eed d\u1ee5ng EBITDAR?<\/h2>\n<p>\n    <span style=\"color: red;\">S\u1eed d\u1ee5ng EBITDAR \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch khi so s\u00e1nh c\u00e1c c\u00f4ng ty ngang h\u00e0ng trong c\u00f9ng m\u1ed9t ng\u00e0nh ho\u1eb7c th\u1eadm ch\u00ed c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t c\u00f4ng ty, v\u00ec n\u00f3 l\u00e0m gi\u1ea3m s\u1ef1 bi\u1ebfn \u0111\u1ed9ng.<\/span>\n  <\/p>\n<p>\n    V\u00ed d\u1ee5: c\u00e1c kh\u00e1ch s\u1ea1n t\u01b0\u01a1ng t\u1ef1 \u1edf c\u00e1c th\u00e0nh ph\u1ed1 kh\u00e1c nhau v\u00e0 c\u00e1c khu v\u1ef1c kh\u00e1c nhau c\u1ee7a m\u1ed9t qu\u1ed1c gia s\u1ebd c\u00f3 chi ph\u00ed thu\u00ea kh\u00e1c nhau \u0111\u00e1ng k\u1ec3. S\u1eed d\u1ee5ng EBITDAR cho ph\u00e9p b\u1ea1n so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n d\u1ef1a tr\u00ean c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu nh\u1eadp c\u1ed1t l\u00f5i c\u1ee7a ch\u00fang, mang l\u1ea1i cho b\u1ea1n m\u1ed9t b\u1ee9c tranh r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 t\u00e0i s\u1ea3n n\u00e0o c\u00f3 l\u1ee3i h\u01a1n.\n  <\/p>\n<p>\n    L\u01b0u \u00fd r\u1eb1ng EBITDAR ph\u00f9 h\u1ee3p nh\u1ea5t cho c\u00e1c doanh nghi\u1ec7p l\u1edbn ho\u1eb7c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n, ch\u1eb3ng h\u1ea1n nh\u01b0 <a href=\"#\">m\u1ed9t th\u01b0\u01a1ng hi\u1ec7u kh\u00e1ch s\u1ea1n c\u1ea5p doanh nghi\u1ec7p<\/a>.\n  <\/p>\n<p>    <img decoding=\"async\" src=\"https:\/\/otavietnam.com\/wp-content\/uploads\/2025\/03\/XiSFxsMeN6KDK9AH65oQd6MVEjlxngdCimJD7IBO-1.jpg\" alt=\"Khi n\u00e0o s\u1eed d\u1ee5ng EBITDAR\" \/><\/p>\n<p>N\u00f3 c\u00f3 th\u1ec3 gi\u00fap:<\/p>\n<ul>\n<li>Xem hi\u1ec7u su\u1ea5t t\u1ed5ng th\u1ec3<\/li>\n<li>So s\u00e1nh hi\u1ec7u su\u1ea5t<\/li>\n<li>\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 ng\u00e2n s\u00e1ch v\u00e0 t\u00e1i c\u1ea5u tr\u00fac<\/li>\n<li>\u0110\u1ea7u t\u01b0<\/li>\n<\/ul>\n<h2>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c EBITDAR cho kh\u00e1ch s\u1ea1n<\/h2>\n<p>\n    S\u1eed d\u1ee5ng EBITDA nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t li\u00ean t\u1ee5c c\u00f3 m\u1ed9t s\u1ed1 l\u1ee3i \u00edch cho kh\u00e1ch s\u1ea1n:\n  <\/p>\n<ul>\n<li>\n      <b>Hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh<\/b> \u2013 EBITDAR cung c\u1ea5p m\u1ed9t \u0111\u1ea1i di\u1ec7n ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 thu nh\u1eadp c\u1ee7a kh\u00e1ch s\u1ea1n b\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb chi ph\u00ed thu\u00ea v\u00e0 cho thu\u00ea. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p c\u00e1c b\u00ean li\u00ean quan \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf.\n    <\/li>\n<li>\n      <b>So s\u00e1nh c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c<\/b> \u2013 B\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng EBITDAR, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n c\u00f3 th\u1ec3 so s\u00e1nh t\u00e0i s\u1ea3n c\u1ee7a h\u1ecd v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c trong m\u1ed9t chu\u1ed7i, \u0111\u1ea3m b\u1ea3o so s\u00e1nh c\u00f4ng b\u1eb1ng lo\u1ea1i tr\u1eeb chi ph\u00ed thu\u00ea ho\u1eb7c cho thu\u00ea kh\u00e1c nhau.\n    <\/li>\n<li>\n      <b>Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/b> \u2013 S\u1ed1 li\u1ec7u n\u00e0y t\u1eadp trung v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a kh\u00e1ch s\u1ea1n, gi\u00fap ban qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n c\u1ea3i thi\u1ec7n v\u00e0 h\u1ee3p l\u00fd h\u00f3a c\u00e1c quy tr\u00ecnh \u0111\u1ec3 c\u00f3 l\u1ee3i nhu\u1eadn t\u1ed1t h\u01a1n.\n    <\/li>\n<li>\n      <b>\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/b> \u2013 EBITDAR c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t kh\u00e1ch s\u1ea1n nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n, \u0111\u1eb7c bi\u1ec7t khi xem x\u00e9t c\u00e1c giao d\u1ecbch b\u00e1n ho\u1eb7c mua ti\u1ec1m n\u0103ng.\n    <\/li>\n<li>\n      <b>\u0110\u00e1nh gi\u00e1 qu\u1ea3n l\u00fd<\/b> \u2013 B\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh b\u00ean ngo\u00e0i, EBITDAR cho ph\u00e9p \u0111\u00e1nh gi\u00e1 r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a ban qu\u1ea3n l\u00fd trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a kh\u00e1ch s\u1ea1n.\n    <\/li>\n<li>\n      <b>\u0110\u00e1nh gi\u00e1 r\u1ee7i ro<\/b> \u2013 EBITDAR c\u00f3 th\u1ec3 l\u00e0m n\u1ed5i b\u1eadt c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh ti\u1ec1m \u1ea9n b\u1eb1ng c\u00e1ch cung c\u1ea5p m\u1ed9t b\u1ee9c tranh r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 thu nh\u1eadp tr\u01b0\u1edbc c\u00e1c chi ph\u00ed l\u1edbn. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ho\u1eb7c thay \u0111\u1ed5i ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai.\n    <\/li>\n<li>\n      <b>T\u00ednh minh b\u1ea1ch<\/b> \u2013 \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan, EBITDAR cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn minh b\u1ea1ch v\u1ec1 hi\u1ec7u su\u1ea5t c\u1ee7a kh\u00e1ch s\u1ea1n, \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u1ecd hi\u1ec3u r\u00f5 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch s\u1ea1n m\u00e0 kh\u00f4ng b\u1ecb b\u00f3p m\u00e9o b\u1edfi chi ph\u00ed thu\u00ea ho\u1eb7c cho thu\u00ea.\n    <\/li>\n<\/ul>\n<h2>K\u1ebft lu\u1eadn<\/h2>\n<p>\n    EBITDAR l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch s\u1ea1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi so s\u00e1nh v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh ho\u1eb7c c\u00e1c kh\u00e1ch s\u1ea1n kh\u00e1c trong c\u00f9ng m\u1ed9t chu\u1ed7i. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 EBITDAR v\u00e0 c\u00e1ch t\u00ednh to\u00e1n n\u00f3 s\u1ebd gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd kh\u00e1ch s\u1ea1n \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t h\u01a1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ecd v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.\n  <\/p>\n<h2>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 EBITDAR<\/h2>\n<ul>\n<li>\n      <b>EBITDAR c\u00f3 ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 GAAP kh\u00f4ng?<\/b><\/p>\n<p>\n        Kh\u00f4ng, EBITDAR kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 tu\u00e2n th\u1ee7 theo Nguy\u00ean t\u1eafc K\u1ebf to\u00e1n \u0110\u01b0\u1ee3c Ch\u1ea5p nh\u1eadn Chung (GAAP). N\u00f3 l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh phi GAAP \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng ty trong m\u1ed9t s\u1ed1 ng\u00e0nh nh\u1ea5t \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 kh\u00e1ch s\u1ea1n v\u00e0 s\u00f2ng b\u1ea1c.\n      <\/p>\n<\/li>\n<li>\n      <b>C\u00f3 nh\u1eefng h\u1ea1n ch\u1ebf n\u00e0o khi s\u1eed d\u1ee5ng EBITDAR?<\/b><\/p>\n<p>\n        M\u1eb7c d\u00f9 EBITDAR c\u00f3 th\u1ec3 h\u1eefu \u00edch, nh\u01b0ng n\u00f3 c\u0169ng c\u00f3 nh\u1eefng h\u1ea1n ch\u1ebf. N\u00f3 kh\u00f4ng t\u00ednh \u0111\u1ebfn c\u00e1c chi ph\u00ed v\u1ed1n, n\u1ee3 ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng kh\u00e1c. Ngo\u00e0i ra, n\u00f3 c\u00f3 th\u1ec3 b\u1ecb thao t\u00fang b\u1edfi ban qu\u1ea3n l\u00fd \u0111\u1ec3 c\u1ea3i thi\u1ec7n b\u1ee9c tranh v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty.\n      <\/p>\n<\/li>\n<li>\n      <b>T\u00f4i c\u00f3 th\u1ec3 t\u00ecm th\u00eam th\u00f4ng tin v\u1ec1 EBITDAR \u1edf \u0111\u00e2u?<\/b><\/p>\n<p>\n        B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm th\u00eam th\u00f4ng tin v\u1ec1 EBITDAR tr\u00ean c\u00e1c trang web t\u00e0i ch\u00ednh, trong s\u00e1ch gi\u00e1o khoa k\u1ebf to\u00e1n v\u00e0 t\u1eeb c\u00e1c chuy\u00ean gia t\u00e0i ch\u00ednh.\n      <\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>EBITDAR l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn t\u00ednh to\u00e1n EBITDAR cho Kh\u00e1ch s\u1ea1n (2024) Gi\u1edbi thi\u1ec7u v\u1ec1 EBITDAR EBITDAR (Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring or Rent Costs) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch cho c\u00e1c doanh nghi\u1ec7p nh\u01b0 kh\u00e1ch s\u1ea1n, nh\u00e0 h\u00e0ng ho\u1eb7c s\u00f2ng b\u1ea1c, nh\u1eefng n\u01a1i c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":446879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","jnews-multi-image_gallery":[],"jnews_single_post":[],"jnews_primary_category":[],"footnotes":""},"categories":[17],"tags":[],"class_list":["post-446884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-sale-marketing"],"_links":{"self":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/posts\/446884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/comments?post=446884"}],"version-history":[{"count":0,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/posts\/446884\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/media\/446879"}],"wp:attachment":[{"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/media?parent=446884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/categories?post=446884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/otavietnam.com\/blog\/wp-json\/wp\/v2\/tags?post=446884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}